Introduction
Taxpayers filing GSTR‑1 for B2C (Business-to-Consumer) sales recently encountered a roadblock due to a validation error. Many businesses reported that the portal wouldn't allow them to file returns if Table 12A (the HSN summary for B2B supplies) was left blank—even when they had no B2B transactions. Here's what GSTN clarified, why it matters, and how to handle it seamlessly.
What’s the Issue with Table 12A?
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Table 12 in GSTR‑1 now requires breakdowns of HSN-wise data for:
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12A – B2B supplies (HSN summary)
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12B – B2C supplies (HSN summary)
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For filers with only B2C sales, leaving 12A blank resulted in system errors—especially when they had entries in Table 8 (nil‑rated/exempt/non‑GST)
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GSTN confirmed that the system enforces validation only for the B2B section (12A), while 12B remains optional A2ztaccorp.
Official Clarification from GSTN
GSTN (via its official X handle) explained:
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Table 12A (B2B) is mandatory—even if a taxpayer has no B2B supplies.
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Table 12B (B2C) is optional—it may be left blank without issues
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To avoid filing errors, the portal requires at least one row in Table 12A
🛠️ Interim Workaround: How to Fix the Error
Until the portal update, GSTN recommends this simple fix:
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Add a dummy entry in Table 12A.
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Use any valid HSN code and the required UQC.
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Set all other numeric fields to “0”.
This cheat entry satisfies the system’s logic, allowing you to file successfully
Example:
| HSN Code | UQC | Quantity | Value | Taxable Value | IGST | CGST | SGST |
|---|---|---|---|---|---|---|---|
| 000000 | NOS | 0 | 0 | 0 | 0 | 0 | 0 |
💡 CA Deep Koradia noted:
“Sellers with no B2B sales should write 0 (zero) in the HSN column of B2B … This will enable them to file successfully.”
💡 CA Bimal Jain confirmed:
“Simply enter ‘0’ (zero) in Table 12A…workaround enables the GST portal to validate…”
Why This Matters: Implications for Businesses
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Avoid Late Filing Penalties: The deadline can’t be missed due to a technicality.
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Protect Input Tax Credit (ITC): If your GSTR‑1 isn’t filed on time, buyers can’t claim ITC—disrupting supply chain finances
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Increase Compliance: GSTN is upgrading the portal, but the workaround helps keep filings smooth in the meantime.
What’s Coming Next? Permanent Fix by GSTN
GSTN has confirmed that an update to the GSTR‑1 portal is in progress. Once implemented:
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Taxpayers with only B2C supplies won’t need dummy entries in Table 12A.
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The system will automatically bypass this validation for pure B2C filers
No specific timeline was provided, so continued use of the workaround is advised until further notice.
Step-by-Step Guide for B2C-Only Taxpayers
Follow this practical workflow for safe GSTR‑1 filing:
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Gather Data:
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B2C sales invoices
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Nil/non-GST details for Table 8
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Access GSTR‑1 Form:
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Log in to your GST portal
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Fill Tables as Usual:
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Input your B2C supply details
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Insert nil/exempt items in Table 8 if any
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Handle Table 12A:
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Enter a dummy row:
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Choose HSN and UQC codes (e.g., common codes like 000000/NOS)
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Set all values to “0”
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File Return:
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Proceed with filing—error should be resolved
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Post-Filing:
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Monitor GSTN updates
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Remove workaround entry once the upgrade is live
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Real Data & Feedback
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From ET: “Buyers’ GST input tax credit may be delayed if sellers can’t file GSTR‑1 on time”
On Taxscan, users called this a “Jugaad ingenuity” to fill essential portal gaps Taxscan.
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Industry affirmation from ClearTax confirmed the need for dummy entries when Table 12A is blank
Practical Tips for Beginners
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Use Standard HSN Codes like 000000 or 999999—portal doesn’t validate actual supply.
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Record the workaround in your audit notes to avoid confusion later.
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Stay alert—watch for notifications from GSTN on form updates.
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Raise helpdesk tickets if errors persist despite using the workaround.
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Leverage reliable tax software for auto-detection and workaround integration.
Comparison at a Glance
| Filing Scenario | Table 12A Requirement | Workaround Required? | Table 12B Required? |
|---|---|---|---|
| B2B + B2C supplies | Mandatory entries | No | Optional |
| Only B2C supplies, using Table 8 | Mandatory (portal logic) | Yes | Optional |
| Pure B2C (no Table 8 entries) | Trickier—system may not flag | Possibly no | Optional |
Conclusion
The GSTN clarification around Table 12A is timely and important. While the dummy entry workaround is a short-term fix, it restores filing confidence and compliance for B2C-only taxpayers. At Manika TaxWise, we recommend these steps:
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Use the dummy row as described
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Document the workaround
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Keep up-to-date on portal enhancements
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File on time to avoid downstream ITC delays
By staying mindful and proactive, small businesses can smoothly navigate this change and maintain GST discipline.
FAQs
1. What if I forget to add the dummy entry?
You’ll encounter a “Table 12A cannot be blank” error. Simply add the dummy row and resubmit.
2. Can I use any HSN and UQC?
Yes, any valid HSN/UQC is acceptable—focus on all other numeric fields being “0”.
3. Will this workaround raise audit or departmental queries?
Unlikely, if you document it. Including notes in your tax register explaining the situation helps transparency.
4. When will the permanent fix be live?
GSTN hasn’t provided a firm date. Keep monitoring GST notifications and portal alerts.
5. Do I still need to fill Table 12B?
No. Table 12B remains optional regardless of B2C activity
6. How does this issue affect my buyers?
If your GSTR‑1 isn’t filed, buyers may not receive input tax credit on time—potentially straining B2B relationships
Keywords: GSTR‑1 Table 12A issue, B2C GSTR‑1 filing error, GSTN clarification Table 12B optional, GSTR‑1 HSN summary B2B workaround.